Cross-Border Tax Compliance
Cross-border tax compliance — withholding on foreign payments, Form 15CA/15CB, permanent establishment and equalisation levy issues.
- Estimate Cost
- ₹25,000 – ₹2,00,000
- Typical duration
- 15 days
Service overview
- Cross-border tax compliance covers the Indian and international tax obligations that arise when you earn income, pay vendors or employ people across countries
- It includes withholding tax, permanent establishment risk, foreign tax credits, expatriate taxation and treaty benefits
Who needs it? / When is it needed?
- Indian companies paying foreign vendors or receiving foreign income.
- Foreign companies with Indian operations or customers.
- NRIs, expatriates and employees on international assignments.
- When structuring inbound or outbound investments or payments.
What to expect from the WCP Professionals
- Withholding tax rate analysis under domestic law and the relevant DTAA.
- Advisory on permanent establishment, CFC and residency risk.
- Issuance of CA certificates for foreign remittances.
- Claims for foreign tax credits.
- Expatriate tax filings, tax equalisation and cross-border payroll compliance.
Key deliverables
- Tax position memo.
- Remittance certificates and filings.
- Foreign tax credit claim.
- Expatriate tax computations and returns.
Standard turnaround time
- Remittance certification: 1–3 working days.
- Advisory memo: 1–2 weeks.
- Returns and credit claims as per annual due dates.
Government fees, timelines & key outcomes
- No separate government fee.
- Tax, interest and penalties apply as per law for defaults.
- Key outcome: correct tax paid once, with no double taxation or penalties.
- Income-tax form and section references are under the Income-tax Act, 1961; for periods from 1 April 2026 WCP professionals use the corresponding provisions and forms of the Income-tax Act, 2025.
Forms & filings involved
- Form 15CA and 15CB (foreign remittances).
- Form 10F and Tax Residency Certificate (treaty benefits).
- Form 67 (foreign tax credit).
- TDS returns (Form 27Q) and income tax returns.
Documents required
- Invoices, contracts and payment details.
- PAN of the payer, and TRC and Form 10F of the payee.
- Foreign income and tax paid proofs.
- Employment and assignment letters for expatriates.
What we need from you
- Advance information on planned remittances and transactions.
- Complete foreign income disclosure.
- Timely tax payments.
Important conditions
- Treaty benefits require a valid TRC and Form 10F.
- Incorrect withholding makes the payer liable for tax and interest.
- Anti-abuse rules (GAAR, PPT) may deny benefits.
Additional information
- Plan structures before transactions, not after.
- Related services: DTAA, Transfer Pricing, FEMA.
The estimated cost covers indicative professional fees only. Government fees, stamp duty and taxes are payable at actuals.
How it works
- 1. Raise a service enquiry describing your requirement.
- 2. A Relationship Manager reviews it and opens it for bidding.
- 3. Pay into escrow and assign the professional you select.
- 4. Track progress to completion, then accept and release payment.
Frequently asked questions
When is Form 15CB needed?
A CA's certificate in Form 15CB is needed for many taxable payments to non-residents above specified limits, before filing Form 15CA.
What is a permanent establishment?
A fixed place of business or dependent agent in a country that makes a foreign company taxable there.
Is tax withheld on payments to foreign vendors?
Often yes, on royalties, technical fees and other taxable payments, at domestic or treaty rates.
What happens if tax is not withheld?
The payment may be disallowed as an expense and the payer treated as in default, with interest and penalties.